Cenvat credit on imported paper waste material

We are importing paper waste material at concessional rate of duty that nill rate of custom duty but we are paying CVD equal to the excise duty,  along with CVD we are paying Ed cess and SH Ed cess. in case of CVD we can get credit of CVD but my problem is that whether i can get credit on Ed cess and SH Ed cess on CVD.

 

Can any one help me please its most urgetly for me.

Replies (6)

If waste using of manufacturing purpose to produce the new product then it is eligible for credit.

EC AND SHEC ON EXCISABLE GOODS CAN AVAIL CREDIT OF THE SAME BUT IT SHALL BE UTILISED ONLY FOR EC AND SHEC
No, BCD , Custom Ed Cess & H Sec Ed Cess are not eligible to avail cenvat credit. CVD & 4% Addl Duty is only eligible to avail cenvat credit on Imported input or Capital goods.
Originally posted by : Ajay Raghatate
No, BCD , Custom Ed Cess & H Sec Ed Cess are not eligible to avail cenvat credit.

CVD & 4% Addl Duty is only eligible to avail cenvat credit on Imported input or Capital goods.

Not agree with you please refer rule 3(1) or otherwise do clarify

Dear Karanji,

Ed Cess & S&H Ed Cess on CVD exempt wef 1 Apr 2012,

vide Notf No. 13/2012-Cus, dt.17-03-2012  & 14/2012-Cus, dt.17-03-2012

The Ed cess & S&H Cess shwowing in Bill of Entry  is Custom Ed Cess & S&H Cess 

and BCD & Custom Cess not eligible to credit. 

Thanks

 

YES, deifinitely EC AND SHEC is exempt on CVD and on custom no Credit of EC and SHEC is eligible. But in case of EOU , EC and SHEC on overall amount is eligible for Credit

 

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